EX-8.1 3 ea021723901ex8-1_grupo.htm LIST OF SIGNIFICANT SUBSIDIARIES, THEIR JURISDICTION OF INCORPORATION AND NAMES UNDER WHICH THEY DO BUSINESS

Exhibit 8.1

List of Subsidiaries

Name of Subsidiary |  | Country of Incorporation |  | Ownership Interest (%) |
Simec International, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
Undershaft Investments, N.V. |  | Curaçao |  |  | 100.00 | %
Pacific Steel, Inc. |  | United States |  |  | 100.00 | %
SimRep Corporation and subsidiaries (Republic) |  | United States |  |  | 99.41 | %
Compañía Siderúrgica del Pacífico, S.A. de C.V. |  | Mexico |  |  | 99.99 | %
Coordinadora de Servicios Siderúrgicos de Calidad, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
Industrias del Acero y del Alambre, S.A. de C.V. |  | Mexico |  |  | 99.99 | %
Procesadora Mexicali, S.A. de C.V. |  | Mexico |  |  | 99.99 | %
Servicios Simec, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
Sistemas de Transporte de Baja California, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
Operadora de Metales, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
Operadora de Servicios Siderúrgicos de Tlaxcala, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
Administradora de Servicios Siderúrgicos de Tlaxcala, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
Operadora de Servicios de la Industria Siderúrgica ICH, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
Arrendadora Simec, S.A. de C.V. (in liquidation) |  | Mexico |  |  | 100.00 | %
Compañía Siderúrgica de Guadalajara, S.A. de C.V. |  | Mexico |  |  | 99.99 | %
CSG Comercial, S.A. de C.V. |  | Mexico |  |  | 99.95 | %
Corporación Aceros DM, S.A. de C.V. and Subsidiaries |  | Mexico |  |  | 100.00 | %
Corporación ASL, S.A. de C.V. |  | Mexico |  |  | 99.99 | %
Simec International 6, S. A. de C.V. |  | Mexico |  |  | 100.00 | %
Simec International 7, S. A. de C.V. |  | Mexico |  |  | 99.99 | %
Simec International 9, S.A.P.I. de C.V. |  | Mexico |  |  | 100.00 | %
Simec Acero, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
Simec USA, Corp. |  | United States |  |  | 100.00 | %
Pacific Steel Projects, Inc. |  | United States |  |  | 100.00 | %
Simec Steel, Inc. |  | United States |  |  | 100.00 | %
Corporativos G&DL, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
GV do Brasil Industria e Comercio de Aço LTDA. |  | Brazil |  |  | 100.00 | %
Orge, S.A. de C.V. |  | Mexico |  |  | 99.99 | %
Siderúrgica del Occidente y Pacífico, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
RRLC, S.A.P.I. de C.V. |  | Mexico |  |  | 99.99 | %
Grupo Chant, S.A.P.I. de C.V. |  | Mexico |  |  | 99.99 | %
Aceros Especiales Simec Tlaxcala, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
Gases Industríales de America, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
GSIM de Occidente, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
Fundiciones de Acero Estructural, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
Siderúrgicos Noroeste, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
Companhia Siderúrgica do Espirito Santo, S.A. |  | Brazil |  |  | 100.00 | %
Simec Siderúrgico, S.A. de C.V. |  | Mexico |  |  | 100.00 | %
Aceros Transportes SAN |  | Mexico |  |  | 100.00 | %